None

• eFiling practical on completing the ITR14 for companies
• eFiling practical on completing the IT14SD for companies
• Practical discussion on the DTR01 and DTR02 and issues with submission
• Technical discussion:
o Compliance matters (deadlines for submission, penalties for late submission and underpayment of tax, including an overview for provisional tax compliance)
o The basis tax rules for companies:
 Overview of gross income and exemptions
 Overview of allowable and prohibited deductions
 Specific deductions and allowances (including prepaid expenditure)
 Limitation of assessed losses and the change in the corporate tax rate
 Overview: amendments to tax legislation affecting companies (including the rules on excessive debt arrangements and contributed tax capital)
o Dividend withholding tax and Security Transfer Tax:
 Distributions and transfers subject to tax and those exempt from it
 Special provisions for deemed dividends and anti-avoidance rules
 Administrative: responsibility for withholding and liability for payment